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    <title>2021 (11) TMI 581 - CHHATTISGARH HIGH COURT</title>
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    <description>The Court granted interim relief to the petitioner in a case concerning recovery proceedings under the Central Goods and Services Tax Act, 2017. It noted procedural irregularities in the initiation of recovery proceedings, particularly regarding notice issuance and timing. The Court stayed the operation of the recovery notice pending the petitioner&#039;s deposit of 50% of the total payable tax amount within three weeks, emphasizing compliance with statutory requirements and due process in tax recovery matters.</description>
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      <description>The Court granted interim relief to the petitioner in a case concerning recovery proceedings under the Central Goods and Services Tax Act, 2017. It noted procedural irregularities in the initiation of recovery proceedings, particularly regarding notice issuance and timing. The Court stayed the operation of the recovery notice pending the petitioner&#039;s deposit of 50% of the total payable tax amount within three weeks, emphasizing compliance with statutory requirements and due process in tax recovery matters.</description>
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